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V1193-22 ·26 May 2022 ·consulta-vinculante Medium impact
Tax

Proof of tenant's permanent residence is a matter of fact

A taxpayer inquired which documents are sufficient to prove that tenants use a property as their permanent residence to qualify for the 60% reduction in Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) responded that verifying this requirement is a matter of fact that must be substantiated through legally valid means of evidence.

In 5 key points

How it affects those involved

Landlords seeking the 60% tax reduction on rental income must ensure they possess robust, legally admissible evidence to prove their tenants' permanent residency status.

Lifecycle

2022-05-26PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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